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HomeMy WebLinkAbout09-27-06 REV-l500 EX + (&-00) COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE DEPT. 280601 HARRISBURG, PA 17128-0601 REV -1500 INHERITANCE TAX RETURN RESIDENT DECEDENT ~ Z W C W o W C W I- ~ :$(1) o O::lI:: w D.o :J: 00 00::..1 8:al oC( DECF.DENrS NAME (LAST, FIRST, AND MIDDLE INITIAL) 04/29/2006 01/23/1924 (IF APPLICABLE) SURVIVING SPOUSE'S NAME (LAST, FIRST, AND MIDDLE INITIAL} 001. Original Return o 4. Limited Estate 00 6. DecedentDied Testate (AIlach copyotWiII) o 9. Litigation Proceeds Received o 2. Supplemental Return o 4a. Future Interest Compromise (datBotdeath after 12-12-82) o 7. Decedent Maintained a Living Trust (AlIach copy of Trust) o 10. Spousal Poverty Credit (dale of death belween 12-31-91 and 1-1-95) OFFICIAL USE ONLY FilE NUMBER 2 1 -0 6 0 4 0 0 COUNTYCOOE -YEAR- - - NuMBER- - SOCIAL SECURITY NUMBER 1 92- 1 4 - 5 089 THIS RETURN MUST BE FILED IN DUPLICATE WITH THE REGISTER OF WILLS SOCIAL SECURITY NUMBER o 3. Remainder Return (daleofdealhprior1D12-13-82) o 5. Federal Estate Tax Retum Required Q... 8. Total Number of Safe Deposit Boxes D 11. Election to tax under Sec. 9113(A) (AIlach Sch 0) z o i= :3 =>> ~ Q: c( o W I:t: z o i= c( t- =>> Q. :& o o >< c( ~ I- Z W C Z o D. (I) W 0:: 0:: o o COMPLETE MAILING ADDRESS 14 North Main Street, Suite 200 NAME Joel R. Zullin er FIRM NAME (If Applicable) Zullin er Davis P.C. TELEPHONE NUMBER 717264-6029 Chambersbur PA 17201 161 ,352.93 183.252.86 ) ..- OFFICIAL USE ONLY (1) (2) (3) (4) (5) 1. Real Estate (Schedule A) 2. Stocks and Bonds (Schedule B) 3. Closely Held Corporation. Partnership or Sole-Proprietorship 4. Mortgages & Notes Receivable (Schedule D) 5. Cash, Bank Deposits & Miscellaneous Personal Property (Schedule E) 6. Jointly Owned Property (Schedule F) o Separate Billing Requested 7. Inter-Vivos Transfers & Miscellaneous Non.Probate Property (Schedule G or L) 8. Total Gross Assets (total Lines 1-7) 9. Funeral Expenses & Administrative Costs (Schedule H) 10. Debts of Decedent, Mortgage Liabilities, & Liens (Schedule I) 11. Total Deductions (total Lines 9 & 10) 12. Net Value of Estate (Line 8 minus Line 11) 13. Charitable and Governmental Bequests/See 9113 Trusts for which an election to tax has not been made (Schedule J) (6) (7) (9) (10) 14. Net Value Subject to Tax (Line 12 minus Line 13) SEE INSTRUCTIONS ON REVERSE SIDE FOR APPLICABLE RATES 15. Amount of Line 14 taxable at the spousal tax rate, or transfers under Sec. 9116 (a)(1.2) 0.00 X _ (15) 433,484.28 X .045 (16) 0.00 X .12 (17) 0.00 X .15 (18) (19) ,......, c:::> <.:;;:;) c:7' (/') fT1 v N -.l ~.., ,7"n ;;~ <" ) =0 C.l 1'"[-; t::J (:) -1 --n to '5 in 16. Amount of Line 14 taxable at lineal rate 17. Amount of Line 14 taxable at sibling rate 18. Amount of Line 14 taxable at collateral rate 19. Tax Due 20. 0 CHECK HERE IF YOU ARE REQUESTING A REFUND OF AN OVERPAyr.1ENT () . .10:,; 46,14233 ~ .)~ _~: 103.276.51 ,~~ . I C.-.") N ex> (8) 494.024.63 50,408.74 131.61 (11) (12) (13) 50.540.35 443,484.28 10.000.00 (14) 433,484.28 ~ o d t' C I t Add ece en s ompl e e ress: STREET ADDRESS . 1'115 Newburg Road CITY I STATE I ZIP Shippensburg PA 17257 Tax Payments and Credits: 1. Tax Due (Page 1 Une 19) 2. Credits/Payments A. Spousal Poverty Credit B. Prior Payments C. Discount (1) 19,506.79 17.527.50 922.50 Total Credits (A + B + C) (2) 18,450.00 3. InteresUPenalty if applicable D. Interest E. Penalty TotallnteresUPenalty ( D + E) (3) 4. If Line 2 is greater than Une 1 + Line 3, enter the difference. This is the OVERPAYMENT. Check box on Page 1 Line 20 to request a refund (4) 5. If Line 1 + Une 3 is greater than Line 2, enter the difference. This is the TAX DUE. (5) A. Enter the interest on the tax due. (SA) B. Enter the total of Line 5 + SA. This is the BALANCE DUE. (58) Make Check Payable to: REGISTER OF WILLS, AGENT PLEASE ANSWER THE FOllOWING QUESTIONS BY PLACING AN "X" IN THE APPROPRIATE BLOCKS 1. Did decedent make a transfer and: Yes No a. retain the use or income ofthe property transferred; ........................................................................... 0 00 b. retain the right to designate who shall use the property transferred or its income; ........................................ 0 00 c. retain a reversionary interest; or ...................................................................................................... 0 00 d. receive the promise for life of either payments, benefits or care? ........ ..................... ........... ..................... 0 00 2. If death occurred after December 12, 1982, did decedent transfer property within one year of death without receiving adequate consideration?....... ............ ........... .............. .................. ..... ............................ 0 00 3. Did decedent own an "in trust for' or payable upon death bank account or security at his or her death? ................. 0 00 4. Did decedent own an Individual Retirement Account, annuity, or other non-probate property which contains a beneficiary designation? ..... ........ .......... ......... ..... ........ ............ ......:.... ......... .............. ............ 00 0 0.00 0.00 1,056.79 1,056.79 IF THE ANSWER TO ANY OF THE ABOVE QUESTIONS IS YES, YOU MUST COMPLETE SCHEDULE G AND FILE IT AS PART OF THE RETURN. Under penaties of perjury, I declare that I have examined this return, including accompanying schedules and statements, and to the best of my knowledge and belief, it is true, correct and complete. Declaration of preparer other than the personal representative is based on all infonnatioo of Which preparer has any knowledge. S A TU E OF PERSON RESPONSIBL FOR FILING RETURN DATE PA 17257 DATE PA 17201 For dates of death on or atter July 1, 1994 and before January 1, 1995, the tax rate imposed on the net value of transfers to or for the use of the surviving spouse is 3% [72 P.S. ~9116 (a) (1.1) (i)]. For dates of death on or after January 1, 1995, the tax rate imposed on the net value of transfers to or for the use of the surviving spouse is 0% [72 P.S. ~9116 (a) (1.1) (ii)]. The statute does not exemot a transfer to a surviving spouse from tax, and the statutory requirements for disclosure of assets and filing a tax return are still applicable even if the surviving spouse is the only beneficiary. For dates of death on or after July 1, 2000: The tax rate imposed on the net value of transfers from a deceased child twenty-one years of age or younger at death to or for the use of a natural parent, an adoptive parent, or a stepparent of the child is 0% [72 P.S. ~9116(a)(1.2)]. The tax rate imposed on the net value of transfers to or for the use of the decedent's lineal beneficiaries is 4.5%, except as noted in 72 P.S. ~9116(1.2) [72 P.S. ~9116(a)(1)]. The tax rate imposed on the net value of transfers to or for the use of the decedent's siblings is 12% [72 P.S. ~9116(a)(1.3)]. A sibling is defined, under Section 9102, as an individual who has at least one parent in common with the decedent, whether by blood or adoption. REV-1502 EX + (6-9B) . SCHEDULE A REAL eST A 1E COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF FILE NUMBER Gavman MarQaret Marie a/kla Gayman MarQaret M 21 06 0400 All real property owned solely or as a tenant in common must be reported at fair market value. Fair ma~et value is defined as the price at which property would be exchanged between a willing buyer and a willing seller, neither being compelled to buy or sell, both having reasonable knowledge of the relevant facts. Real property which is iointlv-owned with riaht of sUlVivorshiD must be disclosed on Schedule F. ITEM NUMBER 1. DESCRIPTION Gross proceeds from sale of real estate at 1115 Newburg Road, Shippensburg, PA, to Harold linn Gayman and Olivia J .linn Received on proration of real estate taxes at sale of above real estate 2. VALUE AT DATE OF DEATH 160,000.00 1,352.93 TOT At (Also enter on line 1, Recapitulation) $ (If more space is needed, insert additional sheets of the same size) 161 352.93 REV-1503 EX + (6-98) '* SCHEDULE B STOCKS & BONDS COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF FILE NUMBER Gavman MarQaret Marie a1k1a Gavman. Margaret M 21 06 0400 All property jointly-owned with right of survivorship must be disclosed on Schedule F. ITEM NUMBER 1. DESCRIPTION Account #6390344619308, Smith Barney consisting of the following assets as shown on attached valuation: Cash Bank Deposit Program, including accrued interest 3049.8696 shares Municipal High Income Fund Inc. @7.37 per share 1247.122 shares Capital World Growth & Income Fund Class C @40.08 per share 4166.593 shares Legg Mason Partners Capital & Income Fund Class A @17.71 per share 25,000 Lehman Brothers Bank, FSB, including interest accrued to date of death 10,000 Rabobank Natn'l Assn. California, including interest accrued to date of death VALUE AT DATE OF DEATH 42.47 1,795.51 22,477.54 49,984.65 73,790.37 25,126.71 10,035.61 TOTAL (Also enter on line 2, Recapitulation) $ (If more space is needed. insert additional sheets of the same size) 183252.86 REV-1508 EX + (6-98) . SCHEDULE E CASH, BANK OEPOSITS, & MISC. PERSONAL PROPERTY COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF FILE NUMBER Gayman MarQaret Marie a/kJa Gavman MarQaret M 21 06 Include the proceeds of litigation and the date the proceeds were received by the estate. All property jointly-owned with right of survivorship must be disclosed on Schedule F. 0400 ITEM NUMBER 1. 2. 3. 4. 5. 6. 7. DESCRIPTION Checking Account #67354629, M& T Bank, including interest accrued to date of death 2000 Mercury Sable GS Sedan Distribution from the Estate of Virginia S. Walker Net proceeds sale of personal property by Matt S. Hurley, Auctioneer Refund, Waste Management Refund, Comcast Cable Refund, Nationwide Insurance VALUE AT DATE OF DEATH 12,831.57 4,800.00 9,093.29 19,003.33 27.09 39.05 348.00 TOTAL (Also enter on line 5, Recapitulation) $ (If more space is needed, insert additional sheets of the same size) 46 142.33 REV-1510 EX + (6-98) . SCHEDULE G INTER-VIVOS TRANSFERS & MISC. NON-PROBATE PROPERTY COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF Gavman Margaret Marie. a1k1a Gavman. Margaret M. FILE NUMBER 21 06 0400 This schedule must be completed and filed if the answer to any of questions 1 through 4 on the reverse side of the REV-1500 COVER SHEET is yes. DESCRIPTION OF PROPERTY ITEM INClUDE THE NAME OF THE TRANSFEREE, THEIR RElATIONSHIP TO OECEDENT AND DATE OF DEATH % OF DECO'S EXCLUSION TAXABLE NUMBER THE DATE OF TRANSFER. ATTACH A COPY OF THE DEED FOR REAl. ESTATE. VALUE OF ASSeT INTEREST VALUE OF APPUCABlE) 1. Annuity Acct. #01 OSP730424, Monumental Life Insurance Company, beneficiaries are children of decedent-Harold L. Gayman 25%; Leslie S. Gayman 25%; Rosalyn M. Kann 25%; Glenda K. Craig 25% 67,594.86 100. 67,594.86 2. Annuity Acct. #AN202303, AIG Annuity Insurance Company, beneficiaries are children of decedent-Harold L. Gayman 25% Leslie S. Gayman 25%; Rosalyn Kann 25%; Glenda Craig 25% 35,681.65 100. 35,681.65 TOTAL (Also enter on line 7 Recapitulation) $ 103276.51 (If more space is needed, insert additional sheets of the same size) REV-1511 EX + (12-99) '* COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF SCHEDULE H FUNERAL exPENSES & ADMINISTRATIVE COSTS FILE NUMBER Gavman MarQaret Marie alkla Gavman MarQaret M Debts of decedent must be reported on Schedule I. ITEM NUMBER A. 1. 2. 3. B. 1. 2. 3. 4. 5. 6. 7. 8. 9. 10. 11. 12. 13. 14. 15. 16. 17. 18. 21 06 DESCRIPTION FUNERAL EXPENSES: Fogelsanger-Bricker Funeral Home, funeral services Meal after funeral service Grave opening ADMINISTRATIVE COSTS: Personal Representative's Commissions Name of Personal Representative (s) Leslie S. Gayman/Harold L. Gayman (50% to each) Social Security Number(s}/EIN Number of Personal Representative(s) StreetAddress 8634 NewburQ Rd., NewburQ, PA 17240 (Leslie) City 199 Thorny Grove Lane, ShippensburQ State PA Zip 17257 Year(s) Commission Paid: Attomey Fees Joel R. Zullinger Family Exemption: (If decedents address is not the same as claimants, attach explanation) Claimant Street Address City Relationship of Claimant to Decedent State Zip Probate Fees Register of Wills - Letters 410.00; will 15.00; short certificates 20.00; JCP fee 10.00; automation fee 5.00; filing return 30.00 Accountants Fees Tax Return Prepare~s Fees Mowing grass at decedent's residence Embarq, telephone service at decedent's residence Cumberland Franklin Joint Municipal Authority, sewer service Penelec, utilities at decedent's residence Mowing grass at decedent's residence Penelec, utilities at decedent's residence Tim L. Ausherman, appraisal of real estate Fee for estate checks News-Chronicle, advertise letters Cumberland Law Journal, advertise letters Notary fee on deed for sale of real estate Realty Transfer Tax on sale of real estate TOTAL (Also enter on line 9, Recapitulation) $ (If more space is needed, insert additional sheets of the same size) 0400 AMOUNT 8,802.00 395.16 475.00 14,900.00 14,900.00 0.00 490.00 150.00 14.32 26.00 40.99 240.00 54.03 275.00 16.75 125.75 75.00 5.00 1,600.00 50408.74 Continuation of REV-1500 Inheritance Tax Return Resident Decedent Gayman, Margaret Marie, alkJa Gayman, Margaret M. Decedent's Name Page 1 21 06 0400 File Number Schedule H - Funeral Expenses & Administrative Costs - 87. ITEM NUMBER DESCRIPTION AMOUNT 19. 20. 21. 22. 23. Vivian Coy, Tax Collector, 2006 school real estate tax paid at sale of real estate Legacy Auction, commission on sale of real estate Penelec, final utility bill for decedent's residence C.F.J.M.A., final sewer bill for decedent's residence Martin's Refrigeration, service of air conditioning at residence prior to sale 1,314.48 6,345.74 23.52 26.00 114.00 SUBTOTAL SCHEDULE H.B7 7,823.74 REV-1512 EX + (6-98) * SCHEDULE. DEBTS OF DECEDENT, MORTGAGE LIABILITIES & LIENS COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF Gavman Maraaret Marie alkla Gayman Maraaret M. Include unreimbursed medical expenses. FILE NUMBER 21 06 0400 ITEM NUMBER DESCRIPTION 1. Joel H. McGahen, medical services VALUE AT DATE OF DEATH 15.00 2. Cumberland Franklin Joint Municipal Authority, sewer service due at death 27.30 3. Sprint, telephone service due at death 11.03 4. Chambersburg Hospital, medical services 78.28 TOTAL (Also enter on fine 10, Recapitulation) $ (If more space is needed, insert additional sheets of the same size) 131.61 REV""'.EX"", COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF SCHEDULE J BENEFICIARIES FILE NUMBER u......... a/k/a - . M. 21 06 0400 RELATIONSHIP TO DECEDENT AMOUNT OR SHARE NUMBER NAME AND ADDRESS OF PERSON(S) RECEIVING PROPERTY Do Not List Trustee(s) OF ESTATE I. TAXABLE DISTRIBUTIONS pnclude outright spousal distributions, and transfers under Sec. 9116 (a) (1.2)} 1. Ryan Gayman Lineal 4,800.00 8634 Newburg Road car at appraised value Newburg, PA 17240 2. Glenda Kay Craig 25% of Item 1, Sch. G - 16,898.72 Lineal 107,171.07 2850 Orrstown Road 25% of Item 2, Sch. G - 8,920.41 Shippensburg, PA 17257 1/4 of residue - 81,351.94 3. Rosalyn Marie Kann 25% of Item 1, Sch. G -16,898.72 Lineal 107,171.07 3522 Eden Place 25% of Item 2, Sch. G - 8,920.41 Carmel, IN 46032 1/4 of residue - 81,351.94 4. Leslie S. Gayman 25% of Item 1, Sch. G - 16,898.71 Lineal 107,171.07 8634 Newburg Road 25% of Item 2, Sch. G - 8,920.41 Newburg, PA 17240 1/4 of residue - 81,351.95 5. Harold L. Gayman 25% of Item 1, Sch. G -16,898.71 Lineal 107,171.07 199 Thorny Grove Lane 25% of Item 2, Sch. G - 8,920.42 Shippensburg, PA 17257 1/4 of residue - 81,351.94 Lineal ENTER DOLLAR AMOUNTS FOR DISTRIBUTIONS SHOWN ABOVE ON LINES 15 THROUGH 18, AS APPROPRIATE, ON REV-1500 COVER SHEET n. NON-TAXABLE DISTRIBUTIONS: A. SPOUSAL DISTRIBUTIONS UNDER SECTION 9113 FOR WHICH AN ELECTION TO TAX IS NOT BEING MADE 1. 0.00 B. CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS 1. Saint Judes Children's Hospital of Memphis, Tennessee 10,000.00 332 N. Lauderdale Street Memphis, TN 38105 TOTAL OF PART 11- ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV-1500 COVER SHEET $ 10000.00 (If more space is needed, insert additional sheets of the same size) LAST WILL AND TESTAfv1ENT ') 1- () (;-()Lf () D KNOW ALL MEN BY THESE PRESENTS, that I, MARGARET M. GAYMAN, of Pennsylvania, being of sound and disposing mind, memory and understanding, do make, publish and declare this my Last Will and Testament, hereby revoking all prior wills and codicils by me at any time heretofore made. FIRST: I direct the payment of all my Ip.gal debts, funeral expenses including my grave marker and all expenses of my last illness, state, federal estate and inheritance taxes and administration costs shall be paid as soon as may be conveniently done following my decease leaving all specific bequests free of tax to the legatee. SECOND: I give and bequeath my curio cabinet to Michael Gayman. THIRD: I give and bequeath any auto;!lobile that I may own at the time of my death to Ryan Gayman. FOURTH: I give and bequeath to Saint Judes Children's Hospital of Memphis Tennessee the sum of $10,000.00. FIFTH: The rest and residue of my estate, be it rec:.l, mixed or personal I give, devise and bequeath to my children, Rosalyn /Viarie Kann, Harold Linn Gayman, Glenda Kay Craig and Leslie Shoop Gayman, in equal shares, share and share alike, per stirpes. SIXTH: I nominate and appoint Harold I jrm Gayman and Leslie Shoop Gayman as executors of my estate to serve without bond of any ndture or kind. It is my desire to treat all my children equally and I have only named two children9s~xecu.tofs~o..I:~ly .:::;_i for the ease of administration and not to in anyway exclude any child. :<..' > J: 6 ~ : ~ i ~ ~ 'j S~ - }~:j A S: G J Z ~'..) :.j:j~C) OJ:~Lf=i~)~:j IN WITNESS WHEREOF, I, MARGARET M. GAYMAN, to this my Last Will and Testament set my hand and official seal, this ~ day of April 2003. ~;~~~ ~f- ~~~~~ 6",,",'>1/ (SEAL) Sworn to and subscribed, declared and Published by Margaret M. Gayman, as Her Last Will and Testament, and so Done in the presence of we the Witnesses, who sign at her request, And in her presence, and in the presence Of each other. \{\(t"G ''-,-- ~l\\. b~~u l /"'..., , ));UVlG (~~v-<~ [t~iSz~ COMMONWEALTH OF PENNSYLVANIA: :SS COUNTY OF CUMBERLAND I, fvlargaret M. Gayman, whose name is signed to the foregoing instrument, having been duly qualified according to law, do hereby acknowledge that I signed it willingly; and that I signed it as my free and voluntary act for the purpose therein expressed. "V'p,\,~,-ct- r.-~ ' ll"--'-b'~ " ,,-,,,' Margar' t M. Gayman . Sworn to and acknowledged, before me, By Margaret M. Gayman, the Testatrix, This (1.'}~''c-:..L day of cl 2003. ~ ~~ Notary Public \ Notarial Seal H Anthony Adams, NotaI'}' Public Shippensburg Boro. c;umberland County My Commission ExpIres May 15, 2006 Membei, pennsylvania ASsCClali,,'1 ot l'!ol;ries COMMONWEALTH OF PENNSYLVANIA: :SS COUNTY OF CUMBERLAND WE, Darlene M. Bigler and Sharon Coleman Adams, the witnesses whose names are signed to the foregoing instrument, being duly qualified according to law, do depose and say that we saw the Testatrix sign and execute the instrument as her Last Will and Testament; that she signed willingly and that she executed it as her free and voluntary act for the purposes therein expressed; that each of us in the hearing and sight of the Testatrix signed the Will as witnesses, and that to the best of our knowledge and belief the Testatrix was at the time at least eighteen (18) or more years of age and of sound mind and under no constraint or undue influence. ~- n r '_ \~~r~J.:e~:~'--0\ , \~~'l d' U' ._. , , / ..,-' l'i / _J' - --;:.;;' -" 1-:- " ..' ". ,., ... .t4v~ -~ (/Lc; ~ " ./ Sworn to and subscribed before me by, Darlene M. Bigler an~r~ron COle~l't.~a arms, The witnesses, this --=v:Y.:.- day of ~' 2003 ~5--;> Notary Public Notarial Se:l1 . H. Anthony Adams. Notar;n~U~~~nty Shippensbu~g .Boro. c;umbMer1 15 2006 My CommIssIon Expires ay , . ''''''''bl?f. Penns\lI\I?"i::l Msor:iation r~ 1\J0t;lries A. Settlement Statement U.S. De~rtment of Housing and Urban Development ........ ,r OMB Approval No 2502-0265 B. Type 01 Loan ,. 0 FHA 2 0 FmHA 3. 0 Conv. Unins. 6 f"o N"",be, 4. 0 VA 5. 0 Conv Ins. 7 Loan Number 8_ Mortgage InsU(a~ Case Numbef C. Note: This form is furnished 10 give you a statement of actual settlement cosls. Amounts paid to and by the seltlement agent are shown. Items marked "(p.o.c.)" were paid outside closing; they are shown here for informational purposes and not included ,n the lolals. o Name: arid Address of Borrower E Name and A(JdreSl of SeU.r F, Name and Addross of l.eoder Harold l. Gayman Olivia J. Zinn Shippensburg, PA Estate of M. Marie Gayman a/kla Margaret M. Gayman a/k/a Margaret Marie Gayman Shippensburg. PA Orrstown Bank Shippensburg, PA Lot mock J. Summary of Borrowet'. Transaction 100. Gross Amount Due From Borrower 101 Contract sales pnce 102 Personal property 103 Settlemenl charges 10 bonower (hoo 1400) 104 105 H Sel.t\emant Agent Joel R. Zullinger, Esq. PI8c8 Qf Selllemelll 77 East King Street Shippensburg PA 17257 I SetUement Date 7/28/2006 Oi$bursement Dale 7/2812006 G PlOp.my LocallOf1 1115 Newburg Hoad Shippensburg, PA K. Summary of S.II.r's Trans.ctlon 400. Gross Amount Du. To S.l.... 160,000.00 401 Conlract sal.. price 402. Personal property 2,694.50 403 404 405. 160,000.00 ,- -------- Adjustments for' items paid by s.eUer in advance 106 Cityltown taxes to 107 Coumy 1a.e. "7128/20060 12/31/2006 106. Asses.menls 7/281200fi, 6/30/2007 109 10 lW . 111 10 112 10 113, to 114 10 115 10 120. Gross AmDunt Due From Borrower 200. Amounts Paid By Or In Sehalf Of Borrower 201 Oeposit or earnest money 202 Pnocipal an-K>l.Jnt of new loan(S) 203. Exisbng loan(s) taken subject to 2Q4. 205. 200 207 206 209 406 114.51 407. 1,238.42 4lle 409 410. AdJustm.nts lor it.ms paid by ..II.r In advance CIty/town taxes to Counly t.... 7/28/200fi, 12/31/2006 A.....ment. 7/281200fi, 6/3012007 10 10 114.51 1,238.42 411. 412 413 10 10 10 414 10 415 to 164,047.43420. Grosa"mountDu.ToS.ller SOD. Raductlonaln Amount Due To S.lIer 0.00501. e.cessdeposi! (.eemltruction.) 35,000.00 502 Selll.ment charges 10 oelle<\line 1400) 503 e.isting Ioan(s) lak.n .ubleel to 504 P.yo" of first mortgage loan 505 Payo" or .econd mortgage loan 500 507. 508. S09. 161,352.93 0.00 9.288.74 Adju$tments for items unpaid by Better 210 Cill/Itown ta.es 10 21 t. County taxes. to 212 A.$se$!.ments to 213. to 214 10 ~5 . 216. to ~7 . 218 10 219 \0 "dJu.tm.nts lor Items unpaid by s.ne, 510 City/lown tax.. to 511 County taxes to 512. Assessments 10 513. to 514 to 515 10 5~ to 517 to 518 to 519 10 300. Cash At Settl.ment FromlTo Borrower :301 Gross Amount due trom borrower (line 120) 302 less amount paid byJfor OOffowel' (line 220) 35,000.00 520. Total R.ductlon "mount Du. Soller 600. Cash At SeUlemont To/From Sener 164,047.43 601 Grossamount due \0 leller (line 420) 35,000.00) 602. less reduClions in amI. due seller (Iin. 520) 9,288.74 220. Totol Paid By/For Borrower 303. Ca.h 00 from o To Borrower 129,047.43 603. Cash IRho o From Seller 161,352.93 9,288.74) 152,064.19 SUBSTITUTE FORM 1099 SELLER STATEMENT The Information contained tn 8kJcks E. G. H. and I and on Iioe 401 (Of. line 403 and 404) is important tax information and is being furnished to the Internal Revenue Service If you are required to tile a return, a negligence penatty 01 otl1er sanction wilt be imposed on you tf thIS item is required to be reported and the IRS determines that it has not been repol1ed.lfthis feal estate 15 your principal residence, file Form 2119, Sale or Exchange of Principal Residence. for any gain, with YOUf income ta::. return; for orher tlansacttOOs, complete the. ilPPliCab~ parts ot form 4797. Form 6232 and/or Schedule 0, FOf.m 1040). You are required to pt'ovide the Settlement Agenr (named aboote) W\th YOuT correct taxpayer Kfent(ttcattOn number. If you do not provtde the Settlement Agent with your correct taxpayer identtficabon number. you may be subject to ClVit O( criminal penalties. imposed by law. Under penallteS of perjury, t certify that the number shown on tnts statement is my correct taxpayer identifiCation number (Seller'. Signalure) L. Sottlement Chargo$ 100. Total $alesJBrokc"s Commission based on price :5 D.vislon 01 Cornmlssl\11l lime 1'001 :lS follows 'to- l01 702 ',C,:} CommissIon p~ld II Settlemellt 704 Leqacy Auction 80(), Itellls Payable 'n Connec\i()n With loan 801 Lo"n 009"'allon' ee 35,000.00 % 802 Loan D..count 35,000.00 % 803 Apprat$al ree 10 804 CredIt Report to 805 lender's Inspechcn r.?e aCD Mortgage Insuran.:e I\ppllcabon Fee '0 607. A'S$llrnphon Fee 808 Underwriting fee 809 Document preparation fee 810 Application fHe 811 812 8\3 900. Items Required 8y Lender To Be Paid In Advance SO 1 Interest from to @S 902 Mongage insurant e Premium tor 903 Hazard Insurance Premium tor 904 ~a5 1000. Reserves Deposited With lender 1001 Hazard InStlranCf;' 1 1002 Mortg,otge insurar,ce 1 1003 Clly property I... S 1 1004 County prape/ly UX!~s 1 to05 Allnu~1 assessnV'f,l5 1 1006 1 1007 1 1008 AQqregate Accou'\ttnq Adlus.tntel\t 11QO. 1i\lo Charge. 1101 Semement or clOSing Ice 1102 Abstract or tItle sealeh 1103 TItle eX3min.;:t\ion 1104 T,tle Insurance bllldel 11 05 Docu~nt prepacatton "00 t-k>lBry fees, 1107 Attorney's tees (Includes above ilf:ms fllllnOOfS 1108 Ti\1e InSU(3m;,e (lndudcs above Ilems nUl1lbers 1109 Lender's covcmqn 1110 Owl\e('s.co~efage Ill' 1112 1'13 1200, Government Recording and Transtcr Charges 1201 Roce'don9 fees Deed $ 39.00 . """19890 $ 1202 Citylcounty t../slamps Deed $ 1,600.00 ; M0r19age 1203, State t8x/S!:Jmps' Deed $ ; Mortgage 1204 Vivian Coy, 2006-07 school at discount 1307 1308 1400. Total Settlement Chargas (onter on llne~ 103. Section J and 502. Section K) CER1IFICA TION ~~.~~~ ~~ci::::;l ~~~)~dll~;:~~:~~~~,~f~:\~=~t~:~~, t~~~ ::'~I~ed'1 ~~~d~: ~n8~.~Ii~~t~~~~tUSt:::'n:=n~urate statement of all rece\p\s and disbursements ';~~~~~i~~:ta~ <,I/O. (i~~f;'} -ln~/'! ;' 1?{)~ 1300, Addniona. Settlemellt Charges ,30t Swve)' 1302 Pes\( IOSp('CtlQn to 13Q3 CJFMA, final utility 130,1 PennElec, final utility - POC 1305 130') . . l i Estate of N. Marie Gayman a/k/a Margaret M. Gayman 160,000.00 If!l Paid rrom BorrOW'er's Funds At Se\1lemen\ Paid From Seller's Funds At SelUement to to 6,345,74 E)(dude last day in cales -line 901 I day months 10 years to years 10 monlhS@$ months@S months@S monthS@$ fOOn1hS\...'q;$ rnonths@S munUls@$ per montl'l per month per month pel mon1h per month per month per month \0 \0 10 Joel R. Zullinger 800.00 to \0 Joel R. Zullinger to Carin L. Waller/cash 10 Joel R. ZuUinger 100,00 5.00 100.00 5.00 to 50.50 ,Releases $ 89.50 1,600.00 0.00 1,600.00 1,314.48 10 23.52 2,694.50 9,288.74 Selle, Borrower Seller Borrower To the t)@SlofrflV knowle<Jge the HU[).' Seltlement Statement Wh\l:h' have prepa.oo is a true and accurare account of the funds whidt were roceived and hav~ neen Qf Will 0(' od by the unders.gned~i)S art of the selllemcflt e4 IhlS lransaetion ~ ~. ..~.t..~ .~ setllemenlAgent 7 - z. f -4C1 Dafe R Zullinger, Esq t7 W HNIr~G. It IS a cmnc 10 knO\: l~JIy Inakfl lalsp. st~tem(tflts to the Unlled S\a\es 0fI1h\s 01 any other sl/nllsr form, Penallies upon conviction can indude a fine and lmpr1~(\flll1~nf r (), dnli.l.I~ '\f:e J rfle 16 U S Code $['(:1101\ 1001 ;l(\(1 Sochon 1010 tJ S GOVFRHMfHf PRtNfWGOFFlCF: ttn..~ IU ~ cltlgroupJ SMITH BARNEY 446 Stouffer Avenue Chambersburg. PA 17201 Tel 717-264-5901 Toll Free 800-842-7076 Fax 717-264-6483 August 28, 2006 Zullinger-Davis Attorneys at Law ATTN: Carol 14 North Main Street Suite 200 Chambersburg, PA 17201 " RE: Estate of Margaret Gayman Dear Carol: Attached please find the date of death values for the individual account of Margaret Gayman. This account was established 4/7/1988. If you should need any further information, please feel free to contact me at 717-264-5901. Sincerely, ~~.~ Stacey C. Schuler Sr. Sales Assistant for Stephen A. Rost Citigroup Global Markets Inc. THE INFORMATION SET FORTH WAS OBTAINED FROM SOURCES WHICH WE BELIEVE RELIABLE BUT WE DO NOT GUARANTEE ITS ACCURACY OR COMPLETENESS. NEITHER THE INFORMATION NOR ANY OPINION EXPRESSED CONSTITUTES A SOLICITATION BY US OF THE PURCHASE OR SALE OF ANY SECURITIES. ~ cltlgroupJ SMITH BARNEY 446 Stouffer Avenue Chambersburg. PA 17201 Tel 717-264-5901 Toll Free 800-842-7076 Fax 717-264-6483 639-03446-19-308 Prices as of 04/28/2006 Shares Security Cusip No. High Low Close 42.47 CASH 1792.55 Bank Deposit Program 123992711000 1.00 1.00 1.00 2.96 Accrued Interest 3049.8696 Municipal High Income Fd. Inc. 62621410 7.39 7.32 7.34 1247.122 Capital W orId Growth and 14054330 40.08 40.08 40.08 Income Fund Class C 4166.593 Legg Mason Partners Capital & 52469F60 17.73 17.73 17.73 Income Fund Class A 25,000 Lehman Brothers Bank, FSB 52519H4R5 100.00 10,000 Rabobank Natn'l Assn. Calif. 74977NCNl 100.00 126.71 Accrued Interest - Lehman Brothers Bank 35.61 Accrued Interest - Rabobank The information contained herein was prepared by the undersigned for informational purposes only and does not represent an official statement of the account at Smith Barney. Please refer to the monthly statements for a complete record of transactions, holdings, and balances. Citigroup Global Markets Inc. THE INFORMATION SET FORTH WAS OBTAINED FROM SOURCES WHICH WE BELIEVE RELIABLE BUT WE DO NOT GUARANTEE ITS ACCURACY OR COMPLETENESS. NEITHER THE INFORMATION NOR ANY OPINION EXPRESSED CONSTITUTES A SOLICITATION BY US OF THE PURCHASE OR SALE OF ANY SECURITiES. .. cltlgroupJ SMITH BARNEY 446 Stouffer Avenue Chambetsbutg, PA 17201 Tel 717-264-5901 Toll Free 800-842-7076 Fax 717-264-6483 639-03446-19-308 Prices as of 05/01/2006 Shares Security Cusip No. High Low Close 42.47 CASH 1792.55 Bank Deposit Program 123992711000 1.00 1.00 1.00 2.96 Accrued Interest 3049.8696 Municipal High Income Fd. Inc. 62621410 7.41 7.35 7.35 1247.122 Capital World Growth and 14054330 40.08 40.08 40.08 Income Fund Class C 4166.593 Legg Mason Partners Capital & 52469F60 17.69 17.69 17.69 Income Fund Class A 25,000 Lehman Brothers Bank, FSB 52519H4R5 100.00 10,000 Rabobank Natn'l Assn. Calif. 74977NCNl 100.00 126.71 Accrued Interest - Lehman Brothers Bank 35.61 Accrued Interest - Rabobank The information contained herein was prepared by the undersigned for informational purposes only and does not represent an official statement of the account at Smith Barney. Please refer to the monthly statements for a complete record of transactions, holdings, and balances. Citigroup Global Markets Inc. THE INFORMATION SET FORTH WAS OBTAINED FROM SOURCES WHICH WE BELIEVE RELIABLE BUT WE 00 NOT GUARANTEE ITS ACCURACY OR COMPLETENESS. NEITHER THE INFORMATION NOR ANY OPINION EXPRESSED CONSTITUTES A SOLICITATION BY US OF THE PURCHASE OR SALE OF ANY SECURITIES. rI M&fBank 499 Mitchell Road, Millsboro, DE 19966 Mail Code DE-MB-12 Phone (888) 502-4349 Fax (302) 934-2955 May 19, 2006 Law Offices Zullinger - Davis 14 North Main Street Suite 200 Chambersburg, Pennsylvania 17201 Re: Estate of" A! Marie Gavman Social Securitv: 192-14-5089 Date of Death: Avril 29. 2006 Dear Sir or Madam: Per your inquiry dated May 15, 2006, please be advised that at the time of death, the above-named decedent had on deposit with this bank the following: I. Type of Account Checking Account Account Number 67354629 Ownership (Names of) M Marie Gayman * Opening Date / //28/85 Closed 05/17/06 Balance on Date of Death $/2,830.85 Accrued Interest $ 0.72 Total $12,831.57 Please be advised, there was no safe deposit box found for the above decedent. * For further account information, regarding ownership, closures and/or reimbursement of funds, etc., please call the King Street Office # 717-532-4132. Sincerely, -77~ Nancy Clagett Records Management ~.' Kell~y Blue Book - Private Party Pricing Report - Mercury, Sable ... ._ lie loot ........ ..!""--~~ Page 1 of3 advertisement Home> Used Cars > 2QQQ > Mercury > Sat!l.e :> GS.SedaJL40. > Equipment USED CARS I COMPARE r..lEW CARS REVIEWS 8. RATINGS ADVICE FINANe! ~ Shopping Tools , Free CARFAX Record Check Auto Loan from 6.65% APR Compare Insurance Rates Payment Calculator " Extended Warranty Quote Print For Sale Sign " 8LUE 800K CLASSIFlEDS '" Search Used Car Listings 1~~r~lJry .. 1~~~I~~m. JjJ 1..~..~...~i'~sClr..less. ZIP Code 1172571 To View Ads, Click BLUE BOOK CLASSIFIEDS'" List Your Car For Sale Reach millions of shoppers on kbb.com, Cars.com, and other popular sites. Find out more, Click mmw?iHi$!W.IDi;<J ,-"""'- . Print This Page Condition Excellent ,A UJHf(,<S: THj',"I Good J.. tHHf! 'f'S: T~G '::~ Enter to (; I Cnicor :lo http://www.kbb.com/kb/ki.dll/kw.kc.ucp?kbb.PA;;PA041;& 17257 &;899516&;;ucp;&7;M... 5/22/2006 Ii More Photos Fair 2000 Mercury Sable GS Sedan 4D r...~..m....~m."..m....m.~._....._m............m.w.wmw.~........~m Trade-In Value ! )> Private Party Value BLUE BOOK@) PRIVATE PARTY VALUE HUHMT'j; THiS"! L~^vc.,__'___w-'"=,v,wm.._._...._..~m~..............."".~~N._~w___,'__','~'=,~""""___._._o__.m-~W^~'W-"_..'~ j Suggested Retail Value , Photo Gallery I Blue Book Review I ..U.UHRT'i: TN3? NEXT STEPS: Search Local Inventory Sell Your Sedan Vehicle Details Engine: V6 3.0 Liter Transmission: Automatic Drivetrain: FWD Mileage: 21,000 Selected Standard Equipment Change Equipment Air Conditioning Power Steering Power Windows Power Door Locks Tilt Wheel Cruise Control AM/FM Stereo Cassette Dual Front Air Bags Blue Book Private Party Value Private Party Value is what a buyer can expect to pay when buying a used car from a private party. The Private Party Value assumes the vehicle is sold "As Is" and carries no warranty (other than the continuing factory warranty). The final sale price may vary depending on the vehicle's actual condition and local market conditions. This value may also be used to derive Fair Market Value for insurance and vehicle donation purposes. Vehicle Condition Ratings Check Vehicle Title Historv Excellent [j@ ill MONUMENTAL LIFE INSURAMCE tOMPANY Monumental Life Insurance Company Home Office: Baltimore, Maryland Administrative Office: 4333 Edgewood Road NE PO Box 3183 Cedar Rapids, Iowa 52406-3183 June 3, 2006 Estate of M Marie Gayman c/o Joel Zullinger Atty 14 N Main St Ste 200 Charnbersburg PA 17201 RE: Annuity NUmber(s} 010SP730424 Dear Beneficiaries: We have received notification, M Marie Gayman, annuitant of the above listed non-qualified tax deferred annuity is deceased. Our office wishes to extend sincere condolences for your loss. The following is the current information on this annuity: Annuity Policy Date: Full Value as of 06/05/2006: Taxable Portion: Full Value as of 04/29/2006: M Marie Gayman M Marie Gayman Harold L Gayman 25% Leslie S Gayman 25% Rosalyn M Kann 25% Glenda K Craig 25% January 12, 2000 $67,594.86 $17,594.86 $67,403.54 Annuitant: Owner: Primary Beneficiary(ies) : The attached document outlines the options available to the primary beneficiary (ies) listed above. The full value as of the date of death is for tax purposes only and is not a guaranteed death benefit amount. Operations performed on an automatic basis when applicable have been terminated, such as, Systematic Payouts or Automatic Billing. Member of the _EGON. Group -- .~ The attached document contains general tax information based on Monumental Life Insurance Company's interpretation and should not be relied upon for your personal tax planning. If you have questions concerning the direct tax consequences when selecting an option, you may wish to consult a tax advisor. Any additional questions regarding this annuity can be directed to the Annuity Service Center at 1-800-553-5957. A Monumental Life Insurance Company representative will gladly assist you with any questions you may have regarding this annuity and help you meet your financial goals. Sincerely, d#w<<~~. Ansara C. Kula Monumental Life Claims Insurance Company Enclosure(s) : Annuity Claimants Statement Death Option Packet Postage Paid Return Envelope June 3, 2006 Law Offices Zullinger - Davis Attn: Joel R. Zullinger 20 E. Burd St., Suite 6 Shippenburg, P A 17257 RE: Policy Number: Deceased: AN202303 M. Marie Gayman Dear Mr. Zullinger: 1m) AIG Annuity Insurance Company P.O. Box 871 Amarillo, Texas 79105-0871 800.424.4990 Thank. you for your recent inquiry regarding the referenced annuity contract. It is our pleasure to be of service to you. We would like to take this opportunity to respond to your letter dated May 22, 2006. Type of Annuity Contract: Date of Issue: Contract Owner's Name(s): Original Investment: Cash Value as of Date of Death on April 29, 2006: Beneficiary( ies): Non Qualified Tax Deferred Annuity December 3, 2001 M. Marie Gayman $30,000.00 $35,681.65 Glenda Craig, Harold L. Gayman, Leslie S. Gayman and Rosalyn Kann If you have any questions please contact our customer service representatives, at 1-800-424-4990. We appreciate this opportunity to serve you. Sincerely,. ('" B~~~~/ Claims Examiner 6 AIG Annuity Insurance Company Member of American International Group, Inc. LAW OFFICES OF ZULLINGER - DAVIS PROFESSIONAL CORPORATION JOEL R. ZULLINGER 14 North Main Street Suite 200 Chambersburg, P A 17201 717-264-6029 Fax: 717-264-1884 zulnl!flaw@earthlink.net HAMILTON C. DAVIS 20 East Burd Street, Suite 6 P.O. Box 40 Shippensburg, P A 17257 717-532-5713 Fax: 717-530-5222 hamiltondavislaw@comcast.net Dale F. Shughart, Jr. of counsel September 26, 2006 Register of Wills Cumberland County Courthouse Carlisle, P A 17013 Dear Register: f') = c:::> <:r' (/) rrl -0 N -.J RE: Estate of Margaret Marie Gayman a/k/ a Margaret M. Gayman File No. 21-06-0400 (") S;;o - - - --n -J ~-',"2 _ )'~) -0 In connection with the above estate, enclosed for filing in your office aretlj~OUowitif documents: -o:=:j 7: j'=- N ex> · Original and one copy of the PA Inheritance Tax Return; . Original of the Inventory; · Check payable to Register of Wills, Agent in the amount of $1,056.79 for the balance of tax due; and · Check payable to Register of Wills in the amount of $30.00 for filing fee. If you have any questions, please contact my Chambersburg office above. Thank you. Encls. Very truly yours, . . ~~\c.v J el R. ZullingeU ~ U - <D"- , .:t,oo ~,i a.n ~ 2 .. "<DUJ >-NNO U\ig~~ (t~\~n w. ~..} ......N...J ~A ~ 0,< 'l... NO "'03.uN('\ 0 0 ~ I . 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